Nasution, Hilfa Mora Marito
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DETERMINAN KUALITAS LAPORAN KEUANGAN PADA OPD KABUPATEN LANDAK Febriansyah, Erwin; Muliawati, Muliawati; Nasution, Hilfa Mora Marito; Dhayan, Hana
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 14, No 2 (2025): Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v14i2.97400

Abstract

This research was conducted to analyze the influence of the use of information technology, the quality of human resources and work experience on the quality of financial. The theories used in this research are agency theory and decision-use theory. This type of research is quantitative research. The sample used in this research was state civil servants (ASN) who were involved in the process of preparing financial reports for regional apparatus organizations (OPD) in Landak Regency. Hypothesis testing uses an analysis method with a Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) with WarpPLS 8.0 software. The results of this research show that the use of information technology, quality of human resources, and work experience has a significant effect on the quality of reports with a positive effect on the use of information technology and the quality of human resources, work experience has a negative effect on the quality of financial reports.
ANALISIS RASIO KEUANGAN PADA PT ANTAM TBK PERIODE 2020-2025 Erwin Febriansyah; Moh Zulkifly Hi Mallu; Nasution, Hilfa Mora Marito; Muliawati; Gaol, Teddy Rianto L
Journal Of Islamic Finance And Accounting Research Vol. 5 No. 1 FEBRUARI (2026): JAFAR 2026
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2026.27223

Abstract

Analisis rasio keuangan merupakan metode penting untuk menilai kinerja keuangan perusahaan melalui perbandingan antar pos-pos laporan keuangan seperti neraca, laporan laba rugi, dan arus kas. Analisis ini mengukur aspek penting seperti efisiensi, likuiditas, solvabilitas, profitabilitas, dan aktivitas perusahaan. Fungsi utama analisis rasio adalah memberikan informasi bagi manajemen dalam mengambil keputusan strategis, bagi investor dalam menilai kelayakan investasi, dan bagi kreditur dalam menilai kemampuan perusahaan memenuhi kewajiban utangnya. Penelitian ini fokus pada PT Aneka Tambang Tbk (ANTAM), sebuah perusahaan pertambangan yang memiliki peran strategis nasional, terutama dalam konteks dinamika ekonomi global dan kebijakan pemerintah periode 2020–2025. Analisis meliputi empat kategori rasio keuangan utama yaitu likuiditas, profitabilitas, solvabilitas, dan aktivitas. Hasil penelitian memberikan gambaran menyeluruh tentang kinerja keuangan ANTAM dalam menghadapi berbagai tantangan pasar dan kebijakan, sekaligus mengisi kekosongan penelitian terhadap perusahaan pertambangan di Indonesia. Temuan ini diharapkan dapat menjadi dasar evaluasi dan perencanaan keuangan perusahaan di masa depan.
LITERASI PENGELOLAAN KEUANGAN PRIBADI BERBASIS PLATFORM DIGITAL BAGI GURU SMA SE-KOTA PONTIANAK DAN KABUPATEN KUBU RAYA Erwin Febriansyah; Muliawati; Nasution, Hilfa Mora Marito; Gaol, Teddy Rianto L; Zultami, Sy Ilham; Lijanto, Callysta Angelica; Fadlila, Khaaiz Zulaal; Nazieh, Laazuardi; Winata, Valentino Chandra
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2026): April
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2026.27828

Abstract

A digital platform-based personal financial management literacy activity is an effort to improve individuals' understanding and skills in managing finances effectively in the digital era. This activity was held on February 26, 2026, at Satu University, involving public and private high school teachers in Pontianak City and Kubu Raya Regency. Participants came from various schools, including Imanuel High School, Paulus High School, Bina Mulia High School, and State High School 04. The activity's implementation methods included material delivery, interactive discussions, and simulations of using digital platforms for personal financial management. The results showed an increase in participants' understanding of financial management, particularly in budget planning, financial recording, and the use of digital applications for financial monitoring. This activity had a positive impact on increasing teachers' awareness and skills as agents of financial literacy, which is expected to be transferred to students in the school environment.
PENTINGNYA LITERASI KEUANGAN BAGI PELAJAR GENERASI Z DI KOTA PONTIANAK: PEMAHAMAN AKUNTANSI Erwin Febriansyah; Muliawati; Nasution, Hilfa Mora Marito
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2025): Oktober
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2025.25019

Abstract

The rapid development of digital technology encourages the younger generation, particularly Generation Z, to acquire strong financial literacy skills in order to manage economic resources wisely amidst the fast and complex flow of information. A lack of understanding of basic accounting concepts and financial management often becomes an obstacle for students in organizing personal finances as well as in realizing the importance of simple financial record-keeping. This community service activity aimed to enhance the financial literacy of Generation Z students through the introduction of basic accounting, providing them with the ability to manage their finances in a more structured and responsible manner. The program was conducted at SMA Santo Paulus, Pontianak City, on Tuesday, September 16, 2025, using a participatory approach through interactive lectures, group discussions, and simple transaction recording simulations. These techniques were chosen to ensure that students not only understood the theory but were also able to apply basic accounting concepts in their daily lives. The results of the activity showed high enthusiasm from the participants, as reflected in their active involvement during discussions and the improvement in their understanding of financial literacy based on pre- and post-activity evaluations. This initiative is expected to foster early awareness among Generation Z students of the importance of financial management and to instill good habits in recording, organizing, and planning personal finances in a more systematic way.   The rapid development of digital technology encourages the younger generation, particularly Generation Z, to acquire strong financial literacy skills in order to manage economic resources wisely amidst the fast and complex flow of information. A lack of understanding of basic accounting concepts and financial management often becomes an obstacle for students in organizing personal finances as well as in realizing the importance of simple financial record-keeping. This community service activity aimed to enhance the financial literacy of Generation Z students through the introduction of basic accounting, providing them with the ability to manage their finances in a more structured and responsible manner. The program was conducted at SMA Santo Paulus, Pontianak City, on Tuesday, September 16, 2025, using a participatory approach through interactive lectures, group discussions, and simple transaction recording simulations. These techniques were chosen to ensure that students not only understood the theory but were also able to apply basic accounting concepts in their daily lives. The results of the activity showed high enthusiasm from the participants, as reflected in their active involvement during discussions and the improvement in their understanding of financial literacy based on pre- and post-activity evaluations. This initiative is expected to foster early awareness among Generation Z students of the importance of financial management and to instill good habits in recording, organizing, and planning personal finances in a more systematic way.